Dalton Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of $1,260$ units. Dalton made $22,600$ blankets during the prior accounting period. The cost of producing the blankets is summarized here.

Materials cost $($$$10$ per unit $\backslash$times $22,600)$ $ $226,000$

Labor cost $($$$9$ per unit $\backslash$times $22,600)203,400$

Manufacturing supplies $($$$1\mathrm{.}50\backslash$times $22,600)33,900$

Batch$-$level costs $(20$ batches at $$3,339$ per batch$)66,780$

Product$-$level costs $90,400$

Facility$-$level costs $163,850$

Total costs $ $784,330$

Cost per unit $=$ $$784,330-$: $22,600=$ $$34\mathrm{.}70$

Required

Sunny Motels has offered to buy a batch of $630$ blankets for $$24$ each. Dalton$$s normal selling price is $$46$ per unit. Calculate the relevant cost per unit for the special order. Based on the preceding quantitative data, should Dalton accept the special order?

Sunny offered to buy a batch of $1,260$ blankets for $$24$ per unit. Calculate the relevant cost per unit for the special order. Should Dalton accept the special order?